Assume 100 kg harvested, with 10 kg rejected or unsold. Sell 60 kg at ₹150 and 30 kg at ₹110. Assume total operating cost of ₹10,800 and ₹2,000 of sales still unpaid. These are invented teaching inputs, not current market rates or a forecast.
- Sold quantity = 60 + 30 = 90 kg
- Revenue = ₹9,000 + ₹3,300 = ₹12,300
- Operating surplus before omitted items = ₹12,300 − ₹10,800 = ₹1,500
- Operating cost per sold kg = ₹10,800 ÷ 90 = ₹120
- Cash collected = ₹12,300 − ₹2,000 = ₹10,300
- If all operating costs are paid: cash movement = ₹10,300 − ₹10,800 = −₹500